Amendment Introduction:
G.S.R... (E) initiates amendments to the Central Goods and Services Tax Rules, 2017, exercising powers conferred by section 164 of the CGST Act, 2017.
Rule Title and Activation:
The amended rules are titled as the "Central Goods and Services Tax (Fifth Amendment) Rules, 2022" and are effective upon their publication in the Official Gazette.
Changes in Rule 8:
Notable alterations in Rule 8 include the omission of "mobile number, e-mail address" in sub-rule (1) and the insertion of additional verification steps in sub-rule (2).
Biometric Aadhaar Authentication:
Sub-rule (4A) now mandates biometric-based Aadhaar authentication for certain applicants, enhancing security measures and completeness of the application.
Exemption Clause Addition:
A new sub-rule (4B) empowers the Central Government, based on Council recommendations, to specify States or Union territories exempted from sub-rule (4A).
Rule 9 Modifications:
Rule 9 witnesses amendments, introducing clauses in both sub-rule (1) and (2) related to physical verification based on Aadhaar authentication and risk parameters.
Rule 12 Adjustment:
Rule 12 undergoes a change where, on a written request, provisions are inserted to address registration requests under sub-rule (2).
Note: Businesses are advised to acquaint themselves with these changes for seamless GST compliance.